• Client practice of public accountancy – WE gained as an employee of a properly licensed CPA firm that is in good standing with the firm’s licensing board of accountancy.

• Unlicensed business entity – WE gained as an employee of a business entity that may provide management or financial advisory internal services, tax, forensic and internal auditing or accounting services for clients. An unlicensed business entity may not perform external assurance services for clients or the public.

• Industry practice – WE gained as an employee of a commercial business enterprise, non-profit/charitable organization, financial institution, or health care entity, for example.

• Government practice – WE gained as an employee in federal, state, county, or local municipal government as an accountant or auditor.

• Law firm practice – WE gained at a firm providing management or financial advisory internal services, providing tax, forensic and internal auditing services for clients, or as an attorney providing tax-planning, compliance and litigation, and estate planning.

• Education – WE gained at an educational institution providing management or financial advisory internal services, providing tax, forensic, and internal auditing services, or as a full-time instructor teaching upper-level accounting courses and supervised by the department chair or a faculty member who is a CPA.